Finance Act 1968 Section 19 - Bare Act |
| State | Central Government |
| Year | 1968 |
| Section Title | Amendment of Section 271 |
In section 271 of the Income-tax Act, in sub-section (1), for clause (iii), the following clause shall be substituted, namely :-
"(iii) in the cases referred to in clause (c), in addition to any tax payable by him, a sum which shall not be less than, but which shall not exceed twice, the amount of the income in respect of which the particulars have been concealed or inaccurate particulars have been furnished.".